search query: @author Cooper, J. C. / total: 6
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Author: | Cooper, J. C. Selto, F. H. |
Title: | An experimental examination of the effects of SFAS No.2 on R&D investment decisions. |
Journal: | Accounting, Organizations and Society
1991 : VOL. 16:3, p. 227-242 |
Index terms: | R&D ACCOUNTING ACCOUNTING STANDARDS INVESTMENT |
Language: | eng |
Abstract: | Study of how different methods of R&D accounting have substantial effects on individual decision making. Hypotheses. R&D strategy. Design. Setting. Projects. Dependent variables. Manipulation and experimental checks. Tests of hypotheses and other results. Five Tables and three Figures illustrate R&D projects, strategy, expenditure and preference. |
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